Nat. Insurance Contributions

2010/11 Class 1 (Earnings Related)

Employees' rates are reduced to 4.85% for married woman and widows with valid certificates of election but the 1% charge above £844 still applies. Rates are nil employees over state pensionable age. Normal employers' contributions are still payable.

Employers receive a rebate of 3.7% for salary-related schemes and 1.4% for money purchase schemes on earnings from £97 to £110 per week. A rebate of 1.6% on earning from £97 to £110 per week is given to employees (or employers where insufficient contributions have been paid for offset).

Class 1A and Class 1B-12.8%

Class 2 (Self-employed)-Flat rate £2.40 a week. Small earnings exemption £5,075 a year.

Class 3 (Voluntary contributions)-£12.05 a week.

Class (self employed)-8% of profits between £5,715 and £43,875 a year. 1% of profits above £43,875 a year.